1998 (3) TMI 229

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....None, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Collector of Central Excise, Chandigarh has filed these appeals against a common Order-in-Appeal dated 29-11-1991 passed by the Collector (Appeals), Central Excise, Chandigarh. 2. The common respondent filed Price List Nos. 1 to 14 and 49 of 89-90 and 482/88-89 claiming certain deductions including deductio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ardboard box is essential for marketing glucose biscuits also at the factory gate and therefore the cost thereof should be included in the assessable value. 4. The question arising for consideration in these appeals is not deduction of cost of cardboard cartons; on the other hand the question is addition of the cost of secondary packing in the assessable value. The finding of the Collector....